Investigating the Intersection of Management Accounting and Marketing: A Systematic Literature Review on Customer Accounting

This paper explores the intersection of management accounting and marketing through a systematic literature review of customer accounting (CA), an emerging field that leverages customer data to enhance financial and strategic decision-making.By synthesizing existing research, the study identifies key CA techniques, their applications, and the theoretical frameworks underpinning their integration.The review highlights the potential of CA to bridge the gap between marketing's customer-centric focus and management accounting's financial orientation, while also noting challenges such as data integration and organizational resistance.Findings suggest that CA practices, including customer profitability analysis (CPA) and customer lifetime value (CLV), are underutilized but offer significant opportunities for improving firm performance.The paper proposes future research directions to address gaps in empirical evidence and practical implementation.